Active · per the CBE, 30 September 2026

109 - CABINET D'AVOCATS

BE0808784020

Rechtspersoon Cooperative company 1 establishment

109 - CABINET D'AVOCATS is a law firm in Herstal. Cooperative, started on 31 December 2008, 1 establishment.

Large Voie 226, 4040 Herstal

Behind the company: Christophe Bodson, Jean-Manuel Martin.

Active for

17 year, 8 months

Financials

Financial year 2025

109 - CABINET D'AVOCATS from Herstal, company number BE0808784020, closed financial year 2025 with a result of € 18,162 after tax. For that financial year 109 - CABINET D'AVOCATS recorded a gross margin of € 231,043 and equity of € 417,257. Compared with financial year 2024, the result moved from € -69,140 to € 18,162. Profitable, and profit is growing. The buffer is growing. Debts are under control. The most recent annual accounts were filed with the National Bank of Belgium on August 31, 2026.

What it is worth Growing

€ 417,257

▲ 5% vs 2024

Assets minus debts, by the books. What is left if everything were sold and paid today.

Profit Growing

€ 18,162

▲ still € 69,140 loss in 2024

Profit after tax over the fiscal year.

Cash in the bank

€ 680,119

▲ 33% vs 2024

Cash and bank balances on the last day of the fiscal year.

Where the profit goes Growing

Stays in the company

No dividend for 2025. Retained profit grew to € 407,257.

People and assets in 2025

Full-time equivalents

6.8

▼ 1.6 vs 2024

Average over the fiscal year, from the social balance sheet.

Wage cost

€ 169,246

▼ 13% vs 2024

€ 24,900 per full-time equivalent. Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.

Vehicles and equipment

€ 15,574

▲ 31% vs 2024

Book value of vehicles, furniture and equipment.

Debts at end 2025

Bank debt ≈ 6 years to go

€ 328,211

▼ 10% vs 2024

€ 27,540 is repaid this year. At this pace the long-term loan is gone in ≈ 6 years.

Owed to suppliers

€ 199,413

▲ 105% vs 2024

Supplier invoices still open on the last day of the fiscal year.

Taxes and wages

€ 43,996

▼ 22% vs 2024

Taxes, VAT and social contributions still to pay.

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Key figures per fiscal year Download key figures (CSV)
2022202320242025Change 2024 → 2025
Gross margin € 245,447 € 422,153 € 272,896 € 231,043 ▼ 15%
Profit after taxes € 62,485 € 149,229 € -69,140 € 18,162 ▲ € 87,303
Equity € 329,006 € 473,235 € 399,095 € 417,257 ▲ 5%
Total debts € 674,925 € 591,547 € 583,184 € 820,727 ▲ 41%
Cash € 481,557 € 593,166 € 510,757 € 680,119 ▲ 33%
Land & buildings € 101,504 € 95,344 € 89,184 € 83,023 ▼ 7%
Retained profit € 309,006 € 458,235 € 389,095 € 407,257 ▲ 5%
Bank debt € 301,906 € 282,343 € 364,194 € 328,211 ▼ 10%
Balance sheet total € 1,007,730 € 1,067,151 € 983,857 € 1,238,791 ▲ 26%
Employees (FTE) 7.6 7.3 8.4 6.8 ▼ 1.6

Key figures of 109 - CABINET D'AVOCATS, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.

What happened to 109 - CABINET D'AVOCATS?

What happened at 109 - CABINET D'AVOCATS in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:

  • New annual accounts for financial year 2025: profit of € 18,162. filed late Source: NBB ↗
  • New establishment in Herstal. KBO
  • Start of the company according to the CBE. KBO

In short

From € 62,485 profit in 2022 to € 18,162 profit in 2025.

Paid € 124,279 in corporate taxes since 2022.

Best year ever: 2023, with € 149,229 profit.

On average € 34,000 of value added per employee in 2025.

Management

MLE Avocat 16.4%

The stake of MLE Avocat comes from that shareholder’s own annual accounts; small companies do not report their shareholders themselves.

109 - CABINET D'AVOCATS

Behind 109 - CABINET D'AVOCATS are Christophe Bodson and Jean-Manuel Martin. The shares are held by MLE Avocat (16.4%).

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Directors

According to the 2025 annual accounts

Christophe Bodson

Director

Also active at: CB 109 MANAGEMENT

Jean-Manuel Martin

Director

Also active at: JMM 109, IMMO 109

Shareholders

Participations

No participations in other companies reported.

Establishments

Establishment units

Physical locations of this company

Registered office

Large Voie 226

4040 Herstal

Who else lives here?

A building full of entrepreneurs or one very busy letterbox? Another 2 companies are registered at this address.

All companies at this address →

What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.

Details

Company number
0808.784.020
VAT number
BE 0808.784.020
Registered office
Large Voie 226, 4040 Herstal
Names & denominations
109 - CABINET D'AVOCATS
Enterprise type
Rechtspersoon
Legal form
Cooperative company
Legal situation
Normale toestand
Start date
31 December 2008
Peppol
Active · Active since 9 Jan 2026
Activities · NACE

Activiteiten van advocaten

Frequently asked questions

What does 109 - CABINET D'AVOCATS do?
109 - CABINET D'AVOCATS is a law firm in Herstal. Cooperative, started on 31 December 2008, 1 establishment.
What is the address of 109 - CABINET D'AVOCATS?
The registered office of 109 - CABINET D'AVOCATS is located at Large Voie 226, 4040 Herstal.
Is 109 - CABINET D'AVOCATS still active?
Yes. According to the CBE (30 September 2026) 109 - CABINET D'AVOCATS is active, legal situation “Normale toestand”, started on 31 December 2008.
Is 109 - CABINET D'AVOCATS registered on Peppol?
Yes, 109 - CABINET D'AVOCATS is registered on the Peppol network with ID 0208:0808784020.
What is the enterprise number of 109 - CABINET D'AVOCATS?
The enterprise number of 109 - CABINET D'AVOCATS is BE0808784020.
When was 109 - CABINET D'AVOCATS founded?
109 - CABINET D'AVOCATS was founded on 31 December 2008.